enteredExport agentWhat type of invoice should I issue?

According to the latest Implementing Regulations of the VAT Law of 2025, formal import and export agents must be equippedSpecial VAT invoicesorProforma Invoice:

• Agency service fee: Issue a special VAT invoice at a 6% tax rate
• The cost of (customs clearance/ Logistics): need to provide a fee split + corresponding service provider invoice
• Foreign Trade Comprehensive Service: Issue invoices under "Brokerage and Agency Services".

What is the difference between form invoices and commercial invoices?

Two types of invoices have different legal effects in foreign trade processes:

• Form of invoice (PI)For offerings, application for foreign exchange, processing of import permits
  • Example: A machinery exporter issued a PI to Vietnamese customers to apply for imports
• Commercial invoices (CI)Legal proof of actual settlement
  • It must be fully consistent with the amount of the customs declaration and the name.

Can cross-border taxable services issue tax-free invoices?

The tax-free policy for cross-border services that continues to be enforced in 2025 includes:

• International transport agency services
• Outsourcing Offshore Services
• Technical export services

But need to provideForeign exchange receiptandOriginal Service ContractSupporting documents. A case worth noting involves a cross-border e-commerce logistics company whose application for a 1.2 million yuan tax exemption was rejected due to its inability to provide the carrier's receipt.

How do exchange rate fluctuations affect the amount of the invoice?

Recommended adoptionContract locking exchange rateorNote of invoice.:

• 2025______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
• Example of compliant practice: The invoice states "settlement based on the middle exchange rate of Bank of China on the payment date."

Does the return of goods need to re-develop the ticket?

It is necessary to distinguish between the reasons for the removal:

• Return of quality claims: EquipmentRed value added tax bill
• Return of Trade Disputes: RequiredThe Return Agreement+Customs return certificate
• New regulation for 2025: The electronic invoice system must synchronously upload the return customs declaration number.

Does the amount of the customs declaration have to coincide with the invoice?

According to the General Office of Customs No. 2025 of the year:

• General Trade: Commercial invoice amount should differ from the declared value of the customs declaration ±5%
• Processing trade: allowing a reasonable loss range of ±10%
• A case where a garment export company was fined 20% of the cargo value by customs for underreporting the invoice amount by $30,000 should serve as a warning.

Which invoice terms should I pay attention to?

It is recommended to specify in the agreement:

• Invoice issuance deadline (recommended to specify "within 5 working days after receiving full payment")
• Procedure for transfer of ticket fees
• Currency Payments in Cross-Border Payments
• The 2025 version of the agreement template adds new clauses for electronic invoice delivery

How to prevent the risk of fake ticketing by the agency?

The authenticity of the invoice can be verified in the following ways:

• National Value Added Tax Invoice Verification Platform
• Verify whether the business scope of the agency company includes "import and export agency."
• Request a copy of the tax certificate
• A typical case where a trading company was required to pay back taxes and fined 830,000 yuan for accepting agency invoices without the transfer of goods ownership.